THE COMMISSION ON MASSAGE THERAPY ACCREDITATION (EIN 200798736) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

DAWN HOGUE

Phone

2024036790

Tax Period

2024-03-01 to 2025-02-28

THE COMMISSION ON MASSAGE THERAPY ACCREDITATION, founded in 2004, is a small nonprofit in the Education sector that reported $281K in total revenue in fiscal year 2017. Revenue decreased 19% compared to the prior year. Expenses of $256K left a modest 9% surplus.

Mission

SEE PART III, LINE 1.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,000

Program Service Revenue $251,067

Investment Income $25

Other Revenue $42

TOTAL REVENUE $261,134

Expense Breakdown

Grants Paid $0

Salaries & Benefits $124,599

Fundraising Expenses $0

Program Expenses $216,975

Other Expenses $159,779

TOTAL EXPENSES $284,378

Year-over-Year Comparison

	2024	2023	Change
Revenue	$261,134	$261,512	0.0%
Expenses	$284,378	$247,234	+0.2%
Net Income	$-23,244	$14,278	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$107,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DALE HEALEY	CHAIR	2.00	Officer Director	$0	$0	$0
LURANA BAIN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
TOSIANA BAKER	SECRETARY	1.00	Officer Director	$0	$0	$0
JEFF HARMON	COMMISSIONER	1.00	Director	$0	$0	$0
INDIA HANKINS	COMMISSIONER	1.00	Director	$0	$0	$0
PATRICK COMSTOCK	COMMISSIONER	1.00	Director	$0	$0	$0
LYNN GARVEY	COMMISSIONER	1.00	Director	$0	$0	$0
CAREY JOHNSON PELAVA	COMMISSIONER	1.00	Director	$0	$0	$0
MICHAEL SANTORO	COMMISSIONER	1.00	Director	$0	$0	$0
COROL RENDER	COMMISSIONER	1.00	Director	$0	$0	$0
CASSANDRA STRATTON	COMMISSIONER	1.00	Director	$0	$0	$0
JESSICA FRIER	COMMISSIONER	1.00	Director	$0	$0	$0
NAN KALKE	COMMISSIONER	1.00	Director	$0	$0	$0
DREW RIFFE	COMMISSIONER	1.00	Director	$0	$0	$0
DAWN HOGUE	EXECUTIVE DIRECTOR	40.00	Officer	$100,000	$7,200	$107,200

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$261,134	$284,378	$543,700	$-23,244
2024	$261,512	$247,234	$595,071	$14,278
2023	$211,006	$206,037	$546,531	$4,969
2022	$283,778	$181,992	$552,461	$101,786
2021	$280,916	$154,175	$459,979	$126,741
2020	$249,225	$214,395	$319,873	$34,830
2019	$243,162	$211,522	$374,001	$31,640
2018	$281,466	$256,390	$272,221	$25,076

THE COMMISSION ON MASSAGE THERAPY ACCREDITATION